Missed an inheritance deadline in Greece? What follows

Short answer

If the four-month or one-year renunciation period passes, the inheritance is deemed accepted and the choice cannot be reversed except for error, threat or fraud, within six months. A late inheritance tax return brings a €100 fine if no tax is due, or late-payment interest if tax is due. Other deadlines also run: two years to annul a will provision after publication, and, for deaths from 16 September 2026, two years from the end of the year of knowledge, at most twenty from death, for a forced share claim.

Renunciation deadline missed

A renunciation made after the deadline is void, and the inheritance is deemed accepted. Acceptance by lapse of time can be annulled for error, threat or fraud within six months, but an error about what the estate contains, its assets or its debts, is not treated as essential.

For deaths from 16 September 2026 the consequence is milder than before, because the heir is not liable for estate debts with personal assets unless he opts in or breaches the restrictions. For earlier deaths, see our page on estate debts, including the transitional window for heirs of persons who died up to 22 May 2026.

Tax return filed late

No tax due: a fixed fine of €100.
Tax due: late-payment interest from the date the tax should originally have been paid.
Understated tax: after a corrective assessment, a fine of 10%, 25% or 50% of the difference, where the difference is at least 5% of the declared tax.
No return at all: the fine can reach 50% of the tax assessed.
Each heir files for his own share, so each should file as soon as possible.

Other periods to watch

Annulment of a will provision: two years from publication of the will.
Forced share claim (deaths from 16 September 2026): two years from the end of the year in which the forced heir learned of it, and in any case twenty years from the death.
Spouse's usufruct option (deaths from 16 September 2026): within four months after the renunciation periods end.
Free-union partner's application to be confirmed as heir (deaths from 16 September 2026): within the renunciation periods.
Joint-account notification: fifteen days after learning of a co-holder's death.

When an heir dies before deciding

If an heir dies before his renunciation period ends, the period does not end before the renunciation period for his own estate, and each of his heirs may accept or renounce for his own share.

Questions clients ask

I did not know I was an heir. Has the period run?

The renunciation period starts only when the heir learns of the death and of the reason he is called. When that happened is a question of fact that should be documented.

Can the tax authority still assess tax years later?

Yes, within the limitation periods of the tax legislation, and the tax certificate requirement for later transfers can extend for years after the filing deadline.

Sources

This page is general information, not legal advice; the answer in any real case depends on its facts and dates.

L+A advises families, business owners and heirs living abroad on inheritance and succession in Greece.

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What happens if I miss a deadline in a Greek inheritance?